4. Have you made one or more transfers to a non-resident trust estate which is a public unit trust?

Yes

If none of the transfers to that public unit trust are subject to the transferor trust measures (see chapter 2), you are not an attributable taxpayer in relation to the public unit trust. Go to question 5.

If one or more of the transfers to the public unit trust is subject to the measures, you are an attributable taxpayer in relation to the public unit trust. Go to both questions 5 and 10.

No

Go to question 5.

5. Have you made one or more transfers to a non-resident trust estate under directions contained in a deceased person’s will or codicil, or a court order which varies the will or codicil?

Yes

If none of the exceptions applies to any one of the transfers (see chapter 2), you are not an attributable taxpayer in relation to the trust estate. Go to question 6.

If one of the exceptions applies to any one of the transfers, you are an attributable taxpayer in relation to the trust estate. Go to both question 6 and question 10.

No

Go to question 6.

6. Have you made one or more transfers to a non-resident trust estate that is a non-resident family trust?

Yes

If, at all times during your income year, the trust estate:

has been a non-resident family trust, you are not an attributable taxpayer in relation to the trust estate. Go to question 7.

has not been a non-resident family trust, you are an attributable taxpayer in relation to the trust estate. Go to both questions 7 and 10.

No

Go to question 7.

7. Before migrating to Australia for the first time (provided you migrated after 12 April 1989) did you make a transfer to a non-resident trust estate before migrating?

Yes

If you were not in a position to control the trust estate between:

the commencement of the first income year after you became a resident, and

the end of your current income year

you are not an attributable taxpayer in relation to the trust estate. Go to question 8.

If you were in a position to control the trust estate between the two dates mentioned above, you are an attributable taxpayer in relation to the trust estate. Go to both question 8 and question10.

No

Go to question 8.

8. Did you make one or more transfers to any other non-resident trust estate that is a discretionary trust estate?

Yes

If none of the transfers to that discretionary trust estate are subject to the transferor trust measures, you are not an attributable taxpayer in relation to that trust estate. Go to question 9.

If one or more of the transfers to that trust estate is subject to the measures, you are an attributable taxpayer in relation to that trust estate. Go to both question 9 and question 10.

No

Go to question 9.

9. Did you make one or more transfers to any other non-resident trust estate that is a non-discretionary trust estate?

Yes

If none of the transfers to the non-discretionary trust estate are subject to the transferor trust measures, you are not an attributable taxpayer in relation to that non-discretionary trust estate.

If you are an attributable taxpayer in relation to another non-resident trust estate, go to question 10. If not, go to question 13.

If one or more of the transfers to that trust estate is subject to the measures, you are an attributable taxpayer in relation to that non-discretionary trust estate. Go to question 10.

No

If you are an attributable taxpayer in relation to another non-resident trust estate, go to question 10. If not, go to question 13.

10. Do you have, or are you able to obtain, the necessary information to work out the net income of the non-resident trust estate?

Yes

Work out the amount of attributable income of the trust estate based on the net income calculation, then go to question 11.

No

Work out the amount of attributable income using the deemed rate of return approach. Include this amount in summary sheet 1. Then go to question 13.

11. Is the non-resident trust estate a listed country trust estate?

Yes

Work out the total attributable income of all trust estates for which you are an attributable taxpayer.

If that amount is equal to or less than the lesser of:

$20,000, or

10% of the total of the net incomes of each of those trust estates of the year of income in which you have an interest

then include in your assessable income only the attributable income of any unlisted country trust estates. Go to question 12.

No

Go to question 12.

12. Have you worked out an amount of attributable income of a non-resident trust estate other than that excluded by question 11?

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